Waiver of liability or cancellation

We may waive or cancel all or part of any of the taxes if we determine it is fair to do so after reviewing all factors, including whether:

  • the tax arose because of a reasonable error
  • the extent to which the transaction or series of transactions that gave rise to the tax also gave rise to another tax under the Income Tax Act
  • the extent to which payments have been made from the RDSP
The waiver or cancellation applies only to taxes paid under anti-avoidance rules. It does not apply to any other taxes paid under the Income Tax Act.
To consider your request, we need a letter that explains why the tax liability arose, why this is a reasonable error, and why it would be fair to cancel or waive all or part of the tax.

Send your letter to one of the following addresses:

Canada Revenue Agency
Pension Workflow Team
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury, ON  P3A 5C1


Canada Revenue Agency
Pension Workflow Team
Winnipeg Tax Centre
Post Office Box 14000, Station Main
Winnipeg, MB  R3C 3M2

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